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The Main Residence Exemption Web Series - Part 1

Recorded 5 March 2026. Stay ahead of ATO scrutiny on property transactions, master the complexities of the main residence exemption and learn how to apply concessions correctly to minimise tax risks for your clients.

Managing complex situations
Opportunities you can’t afford your clients to miss out on

Recorded 5 March 2026

Property transactions are on the ATO’s radar. The ATO wants to ensure that taxpayers are paying the right amount of tax on these transactions and that CGT exemptions or concessions are being applied correctly. When there is a lot of tax at stake, expect the ATO to pay more attention.

Many practitioners have discovered that the main residence exemption rules can become very complex, very quickly. Recent changes to the rules have also increased the level of complexity involved in applying this exemption and clients can be faced with some very unfavourable tax outcomes unless the situation is managed carefully.

Using real life scenarios, we explore the myths surrounding the exemption and the many concessions and opportunities contained within the provisions that you need to be aware of to minimise tax liabilities for your clients.

Part 1: Fundamental main residence exemption concepts
Practitioners can not apply the main residence exemption to client scenarios accurately without having a fundamental grasp on some key concepts and features of the rules. In this session we explore the key concepts that practitioners need to understand so that they can not only apply the rules correctly, but also be in a position to provide valuable proactive advice to clients.

Total 1.5 CPD Hours

On completion, participants will be able to:

Determine whether a client has established a property as their main residence;
Understand the records that should be kept by clients to support the application of the exemption;
Understand common situations which prevent access to a full exemption;
Explain when the exemption can extend to land and other structures on the property;
Explain when clients can take advantage of the 6 month overlap rule;
Apply the absence rule and understand when the 6 year period can be reset; and
Work through the rules dealing with dwellings that are being constructed or renovated.

Deb Ghuliani

Senior Tax Trainer, TaxBanter

Deb joined the tax training industry after 13 years in Corporate tax at a Big 4 CA practice. Her high level of tax consulting experience and lively personality combine to ensure that clients receive an informative yet entertaining training session.

Deb has practical experience in dealing with tax issues affecting many industries, particularly manufacturing, telecommunications and resources. Deb also has significant experience in relation to international tax matters resulting from her 4 year secondment to the M&A division of the London office of the Big 4 CA firm where she worked and a 1 year secondment to an Australian subsidiary of a global listed multinational group.